LiDeBe: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LiDeBe
Largest movements
- Receivables within one year +€14,363
up €14,363 (+46.1%), from €31,133 to €45,496
of which Other amounts receivable: +€13,944
- Current investments +€11,772
up €11,772 (+600%), from €1,962 to €13,734
- Tangible fixed assets -€5,711
down €5,711 (-32.1%), from €17,768 to €12,057
of which Furniture and vehicles: -€3,094
- Reserves +€16,238
up €16,238 (+52.2%), from €31,111 to €47,348
- Trade debts +€1,892
up €1,892 (+66.4%), from €2,850 to €4,742
- Short-term financial debts +€1,607
up €1,607 (+21.9%), from €7,350 to €8,957
- Tax, wage and social debts +€1,069
up €1,069 (+15.1%), from €7,058 to €8,127
of which Taxes: +€1,259
- Gross operating margin +€6,450
up €6,450 (+25.7%), from €25,114 to €31,564
- Other operating charges -€3,307
down €3,307 (-87.6%), from €3,775 to €468
- Taxes +€2,247
up €2,247 (+42.8%), from €5,249 to €7,496
- Depreciation -€809
down €809 (-11.3%), from €7,176 to €6,367
- Financial charges +€508
up €508 (+58.9%), from €863 to €1,371
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,225 | €83,030 | +€20,806 | +33.4% |
| Fixed assets | 21/28 | €17,768 | €12,057 | -€5,711 | -32.1% |
| Tangible fixed assets | 22/27 | €17,768 | €12,057 | -€5,711 | -32.1% |
| Plant, machinery and equipment | 23 | €988 | €1,371 | +€384 | +38.8% |
| Furniture and vehicles | 24 | €4,969 | €1,875 | -€3,094 | -62.3% |
| Other tangible fixed assets | 26 | €11,812 | €8,811 | -€3,000 | -25.4% |
| Current assets | 29/58 | €44,457 | €70,973 | +€26,517 | +59.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,133 | €45,496 | +€14,363 | +46.1% |
| Trade receivables | 40 | €9,438 | €9,857 | +€419 | +4.4% |
| Other amounts receivable | 41 | €21,695 | €35,639 | +€13,944 | +64.3% |
| Current investments | 50/53 | €1,962 | €13,734 | +€11,772 | +600% |
| Cash at bank and in hand | 54/58 | €997 | €1,378 | +€381 | +38.2% |
| Deferred charges and accrued income | 490/1 | €365 | €365 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,225 | €83,030 | +€20,806 | +33.4% |
| Equity | 10/15 | €43,634 | €59,871 | +€16,238 | +37.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,111 | €47,348 | +€16,238 | +52.2% |
| Distributable reserves | 133 | €31,111 | €47,348 | +€16,238 | +52.2% |
| Profit (loss) carried forward | 14 | €123 | €123 | = | 0.0% |
| Amounts payable | 17/49 | €18,591 | €23,159 | +€4,568 | +24.6% |
| Amounts payable within one year | 42/48 | €18,591 | €23,159 | +€4,568 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €1,333 | €1,333 | = | 0.0% |
| Financial debts | 43 | €7,350 | €8,957 | +€1,607 | +21.9% |
| Credit institutions | 430/8 | €7,350 | €8,957 | +€1,607 | +21.9% |
| Trade debts | 44 | €2,850 | €4,742 | +€1,892 | +66.4% |
| Suppliers | 440/4 | €2,850 | €4,742 | +€1,892 | +66.4% |
| Taxes, remuneration and social security | 45 | €7,058 | €8,127 | +€1,069 | +15.1% |
| Taxes | 450/3 | €6,863 | €8,122 | +€1,259 | +18.3% |
| Remuneration and social security | 454/9 | €195 | €5 | -€190 | -97.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,176 | €6,367 | -€809 | -11.3% |
| Other operating charges | 640/8 | €3,775 | €468 | -€3,307 | -87.6% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €25,114 | €31,564 | +€6,450 | +25.7% |
| Operating profit (loss) | 9901 | €14,162 | €24,600 | +€10,438 | +73.7% |
| Financial income | 75/76B | €200 | €504 | +€304 | +152% |
| Recurring financial income | 75 | €200 | €504 | +€304 | +152% |
| Financial charges | 65/66B | €863 | €1,371 | +€508 | +58.9% |
| Recurring financial charges | 65 | €863 | €1,371 | +€508 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €13,500 | €23,733 | +€10,234 | +75.8% |
| Income taxes | 67/77 | €5,249 | €7,496 | +€2,247 | +42.8% |
| Profit (loss) for the period | 9904 | €8,251 | €16,238 | +€7,987 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,251 | €16,238 | +€7,987 | +96.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.